SHREEM RESTAURANTS & BEVERAGES PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-23(1), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRAShreem Restaurants & Beverages Private Limited, Flat No.5, Narmada Block No.4, Sector-D, Pocket-6, Vasant Kunj, New Delhi-110070. PAN-AAXCS0860Q
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 28/05/2024 passed by the Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), [hereinafter referred to as ‘the Ld. CIT(A)] against the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Assessment Year 2017-18. 2. The appeal filed by the assessee is found to be defective as no assessment order has been annexed to the appeal folder. The said
Shreem Restaurants & Beverages Pvt. Ltd. vs. DCIT defect has not yet been removed. The assessment order has also not been served upon the Ld. DR either. As the appeal is defective the same is not maintainable. Accordingly, the appeal is dismissed as not maintainable.
In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open Court on 14.8.2025. (NAVEEN CHANDRA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 14.08.2025
PK/Sr. Ps